Legal Opinion
Magowan v. Commissioner
United States Tax Court
Decided April 12, 1994No. Docket No. 15958-91UnpublishedCited by 2 opinions
1Opinion of the Court
CHARLES E. MAGOWAN AND KATHLEEN M. MAGOWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Magowan v. Commissioner
Docket No. 15958-91
United States Tax Court
T.C. Memo 1994-152; 1994 Tax Ct. Memo LEXIS 151; 67 T.C.M. (CCH) 2627;
April 12, 1994, Filed
Charles E. Magowan, pro se.
For respondent: Daniel J. Parent.
WRIGHT
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: For taxable year 1986, respondent determined a $ 9,078 deficiency in petitioners' Federal income tax, an addition to tax for failure to timely file under section 6651(a)(1) 1 in the amount of $ 6,491, an addition…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Brustman v. United States (In Re Brustman)United States Bankruptcy Court, C.D. California · 1997
- Machado v. CommissionerUnited States Tax Court · 1995